A magnetic recording tape used as an audio tape, a video tape or a computer tape has a smooth magnetic recording layer surface in order to improve the sensitivity thereof, particularly in terms of output at a high frequency range. However, the magnetic recording tape having a smooth surface is often wound irregularly during winding and rewinding. When such a tape is used, the running properties are poor due to changes in tension, and this causes changes in the output. Further, the tape tends to be easily deformed and damaged. A magnetic recording tape having a backing layer which is provided on the surface of the support opposite to the magnetic recording layer has been proposed to remove the above-described problems.
However, when a backing layer having an uneven surface is provided in order to improve the running properties and running durability as described in Japanese Patent Publication No. 4243/79, it is known that the surface property of the magnetic recording medium (particularly, in the tape form) deteriorates. That is, when the magnetic recording tape is wound in a roll form or the magnetic recording sheets are piled, unevenness of the backing layer is transferred to the surface of the magnetic recording layer, causing damage of surface properties of the layer whereby electromagnetic properties, particularly the S/N characteristic of the magnetic recording medium are deteriorated.